2015 Fiscal Year Final Research Report
A comprehensive research on cost management activities in Japanese firms
| Project/Area Number |
25380598
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kobe University |
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Principal Investigator |
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Keywords | コストマネジメント行動 / コストビヘイビア / 原価計算 / 物流コスト / ロジスティクス / 財務リスク / 多段階生産システム |
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| Outline of Final Research Achievements |
This study develops a conceptual framework for cost management activities, which identifies three types of activities focusing a value proposition, a value chain, and an activity volume respectively. Using the logistics cost survey data, this study indicates that several cost management activities affect various logistics costs interdependently each other, there is a difference in the frequency of implementation of cost management activities between a sales increase period and a sales decrease period, and the effect of a cost management activity on cost elasticity differ according to the direction of sales changes. Furthermore, this study examines the association between financial risk and asymmetric cost behavior by analyzing financial data from Japanese firms. The results of the study indicate that that financial risk has an important impact on asymmetric cost behavior through its impacts on the cost of capital and the degree of financial flexibility of a firm.
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| Free Research Field |
会計
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